2023 (4) TMI 1287

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..... whether taxing the same receipts in hands of Respondent would result in double taxation? - As decided by HC [ 2022 (7) TMI 1496 - DELHI HIGH COURT] issue of taxability of software receipts in the present cases is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT] amounts paid by resident Indian end-users .....

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..... the special leave petition is dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petition is allowed, it will be open to the petitioner(s) to get the present special leave petition revived. - HON'BLE MR. JUSTICE KRISHNA MURARI AND HON'BLE MR. JUSTICE SANJAY KAROL For the Petitioner : M .....

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